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Are Elasticities of Taxable Income Rising?1

Are Elasticities of Taxable Income Rising?1 »

Source: Are Elasticities of Taxable Income Rising?

Volume/Issue: 2018/132

Series: IMF Working Papers

Author(s): Alexander Klemm , Li Liu , Victor Mylonas , and Philippe Wingender

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 13 June 2018

ISBN: 9781484361566

Keywords: Optimal tax; Elasticity of taxable income; Tax Progressivity; Progressive Taxation, Optimal tax, Elasticity of taxable income, Tax Progressivity, Progressive Taxation, Incidence

This paper assesses a possible explanation for the global downward trend in top personal income tax rates over the last decades: globalization and the related tax evasion and avoidance opportunities could have rais...

Fiscal Monitor, October 2017
			: Tackling Inequality

Fiscal Monitor, October 2017 : Tackling Inequality »

Series: Fiscal Monitor

Author(s): International Monetary Fund. Fiscal Affairs Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 11 October 2017

DOI: http://dx.doi.org/10.5089/9781484312483.089

ISBN: 9781484312483

Keywords: Income inequality, Tax rates, Fiscal policy, inequality, fiscal redistribution, tax progressivity, universal basic income, education, health

At the global level, inequality has declined substantially over the past three decades, but within national boundaries, the picture is mixed: some countries have experienced a reduction in inequality while others,...

Personal Income Tax Progressivity: Trends and Implications1

Personal Income Tax Progressivity: Trends and Implications1 »

Source: Personal Income Tax Progressivity: Trends and Implications

Volume/Issue: 2018/246

Series: IMF Working Papers

Author(s): Claudia Gerber , Alexander Klemm , Li Liu , and Victor Mylonas

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 20 November 2018

ISBN: 9781484383087

Keywords: Progressive taxation, Personal income taxes, Tax systems, Income inequality, Economic growth, Progressivity; Growth; Personal Income Tax; Tax Wedge; Inequality, Progressivity, Growth, Personal Income Tax, Tax Wedge

This paper discusses how the structure of the tax system affects its progressivity. It suggests a measure of progressive capacity of tax systems, based on the Kakwani index, but independent of pre-tax income distri...

Inequality and Optimal Redistributive Tax and Transfer Policies

Inequality and Optimal Redistributive Tax and Transfer Policies »

Source: Inequality and Optimal Redistributive Tax and Transfer Policies

Volume/Issue: 1999/60

Series: IMF Working Papers

Author(s): Howell Zee

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 April 1999

ISBN: 9781451848038

Keywords: inequality, progressive taxation, optimal taxation, transfer policy, taxation, tax rates, marginal tax rates, average tax rate

This paper explores the revenue-raising aspect of progressive taxation and derives, on the basis of a simple model, the optimal degree of tax progressivity where the tax revenue is used exclusively to finance (perf...

Republic of Armenia

Republic of Armenia »

Source: Republic of Armenia : Technical Assistance Report-Growth-Friendly Rebalancing of Taxes

Volume/Issue: 2019/31

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. Fiscal Affairs Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 January 2019

ISBN: 9781484396674

Keywords: Recurrent taxes on immovable property, Tax revenue, Tax reforms, Tax incentives, Fiscal policy, tax expenditure, progressivity, tax regime, value-based, tax rate

With the appointment of a new government, a lively debate has ensued about redirecting fiscal policies in support of a balanced revenue-raising strategy that is conducive to investment and growth. Currently, Armeni...

Tax Reforms and Fiscal Shock Smoothing

Tax Reforms and Fiscal Shock Smoothing »

Source: Tax Reforms and Fiscal Shock Smoothing

Volume/Issue: 2019/113

Series: IMF Working Papers

Author(s): David Amaglobeli , Laura Jaramillo , Pooja Karnane , and Aleksandra Zdzienicka

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 May 2019

ISBN: 9781498315623

Keywords: Tax reforms, Fiscal policy, Tax rates, Tax collection, Tax elasticity, Fiscal Stabilization, tax reform, progressivity, blue bar, tax base

This paper examines the role of tax policy reforms in enhancing fiscal shock smoothing in a panel of 13 OECD economies during the period 1980-2017. The results suggest that tax reforms, in particular those that bro...

Ireland: Selected Issues

Ireland: Selected Issues »

Source: Ireland : Selected Issues

Volume/Issue: 2019/165

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. European Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 17 June 2019

ISBN: 9781498319904

Keywords: Personal income taxes, Tax revenue, Tax collection, Tax rates, Tax systems, progressivity, central bank of Ireland, money market fund, non-bank, income tax

Selected Issues...

Ireland: Selected Issues

Ireland: Selected Issues »

Source: Ireland : Selected Issues

Volume/Issue: 2019/165

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. European Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 17 June 2019

ISBN: 9781498319904

Keywords: Personal income taxes, Tax revenue, Tax collection, Tax rates, Tax systems, progressivity, central bank of Ireland, money market fund, non-bank, income tax

Selected Issues...

Executive Summary

Executive Summary »

Source: Fiscal Monitor, October 2017 : Tackling Inequality

Series: Fiscal Monitor

Author(s): International Monetary Fund. Fiscal Affairs Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 11 October 2017

ISBN: 9781484312483

Keywords: Income inequality, Tax rates, Fiscal policy, inequality, fiscal redistribution, tax progressivity, universal basic income, education, health

Rising inequality and slow economic growth in many countries have focused attention on policies to support inclusive growth. While some inequality is inevitable in a market-based economic system, excessive i...

Chapter 1. Tackling Inequality

Chapter 1. Tackling Inequality »

Source: Fiscal Monitor, October 2017 : Tackling Inequality

Series: Fiscal Monitor

Author(s): International Monetary Fund. Fiscal Affairs Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 11 October 2017

ISBN: 9781484312483

Keywords: Income inequality, Tax rates, Fiscal policy, inequality, fiscal redistribution, tax progressivity, universal basic income, education, health

Introduction Depending on whether income inequality is assessed across or within countries, the picture that emerges can be starkly different. If inequality is examined at the global...